I ' i 1 I , 1 j I K
iiii 3 PLiiii
t.lAYQR'S DELiEF
M
Business Regime Which
rks Beginning of Year to
Save Consumers u.$30,000
in Twelvemonth, It Is Said.
Today marks the beginning, not only
, of a new year la ths city water'depart?
. meat, but an entirely new business re
gime under which Mayo Rushlight be
lieves the city will save at a conssrva
. trverestimute 1 JO,000,anJ " water users
will save $30,000 a year. " The principal
saving to the city will be made in the
purchase of supplies, which will here
after be under the direction of a pur
chasing clerk.
'Thousands of dollars have .been
wasted every year la the past,r1t is
' : aid, in the Indiscriminate buying of
s, laterlals and supplies by numerous of
ficials of the - department. Hereafter
all purchases will be made on requisi
tion and all requisitions, will be turned
' over to the purchasing agent, who will
buy everything in wholesale quantities.
' The saving In this manner, it is estl
, mated;. wlU be not less than $20,000 a
- year. Increased efficiency due to ; the
establishment of a double entry set of
books In place, of the antiquated system
now in vogue will Also result in a sav
ing of tlms and money. "
- . Consumers to Save $30,000 a Year. -Conjflirs
will save at least $30,009
a year, according to conservative esti
mates of experts who have reorganised
the waten department. This will be ef
fected by the establishment of pay sta
tions, i Heretofore all bills had to be
paid at one of three central offices, and
It Is' figured that atleast 25.000 water
' users paid their bills in person.. JSsti
! mating carfare of eacK person at 10
1 cents the saving would be just $30,000.
1 Believing that every one of the 65.000
1 water users in the city will bo inter
lestec. In knowing just what has been
"done by way of reorganisation, the ex
" Aiertlng firm of Whitfield & Co., which
flies the work in" charge, has prepared
Jlhe following detailed' statement for the
y. information or the public:
"on May S, iViz, me waier Doara oi
the city f Portland voted to have a new
system t of, accounts devised and in
stalled In-all the offices and branches
- of the water department. , The installa
tion of this system is to begin on Jan
uty 1, 1913, and will probably extend
' over a period of 90 days.
. Learning the Tacts.
"A great majority of the citizens are
-. water consumers, and it is desirable
' that ., they .become familiar , with such
part of the new system as has to do
iUi "the paying of their water bills,
furthermore, it. is also desirable that
many as possible beoome acquainted
with the methods which have been de
vised for safeguarding the disbursing of
their money.
w "The receipts of the water department
from water sold and from the sale of
bonds Increased from about $240,000
In 1891 te about $2,200,000 In 1911
"One-' report, dated April' 17, 1912,
which was made after a thorough inves
tigation of the records of the depart
' ,ment. showed conclusively the present
- system to be Inadequate for a business
of this magnitude. The defalcation of
one clerk and the shortage in stock
found in that examination also showed
the entire lack of internal checks in
the present system.
1 "It was to, correct these evils that
the new. system was authorized.
' "Among the major Improvements
. which the new system is intended to
furnish are the following:
. "To make it necessary for at least
two, and generally three, employes to
work in collusion in order to defraud
the- city,' thus reducing the risk to a
minimum. .
-' "To spread the work over the entire
: month so as to allow the same force to
V do more work, this being done by es
tablishing three districts to be billed on
, the first, tenth and twentieth of each
month. This provides for the reading
- of meters, billing, collecting and other
"work being equally spread over the
' -'m&ftfh. : - :
- rrevtdlAg Hew System.
"1 "To provide 4 modern and business
like double entry balancing system in
stead of the single entry set of books
which, has been in use since the present
charter was adopted.
To record not only what has been
Y paid, but What should be paid to the
'city.
"To provide accurate and periodic re
ports of the business done and the fi
nancial condition "bf. the department,
which reports will probably be pub
lished in the dally papers.
"Relative to the cost of operating the
new . system we would first state that;
. the same amount of work as was for-1
merly done will now be done at a less j
cost, because the clerks and inspectors,
will be busy all .the month, and their
work will be . better planned, and be-
cause each man ' will concentrate en-
Urelyn hls;partlc.ujatjork8nd .
become a specialist in that one thing.
There will, however, be more-work
necessaryj, than formerly in orfler to
substitute a -double entry for a single
entry set of books,, and in 'order to ob
tain more information and greater
safety. V" '.'f,:r:"
' The ' total " addition "to the force, so
far as can how be seen, will be one clerk
at each of the three branch offices to
fact as cashier, and one boy at each of:
the three of fice",t run the addressing
nachlne and do general work. The In- '
rease in the pay roll will therefore be
bout $40 per 'month, '"l:..VV '',. J
J "On the other hand 10 practically, new
positions will be created, but they will
be filled by the present staff. Other
new positions, will be created, but these
10 mentioned are for the most part for
the purpose of doing work not formerly '
..-done, -a : f 'i . , : -.;, '
Dutiss Are Gives, ' . .
These new positions and their duties;
are as follows:- ;-,-v" ; V .; i
l. "General ledger clerk, who Will keep
the general ledger, and who will make
vp the: balance sheet and reports for the'
water . board. In this general ledger
will be controlling accounts for every
subsidiary record in the system, so that
- no record Can. be eut -of balance without,
the fact. becoming evident,.
"purchasing clerk,5, who Will do all
buying, and by so doing will be able to
effect considerable saving. ' '
Two stock, payroll and voucher
clerks, who will koep the record of all
labor rand material, and see that" they
are properly used.
"One work' order clerk and one-assists
ant work order clerk,, who will keep
riwln f all- wrk 4tt proirresSf nt wilt
act as dispatchers to nee thut the teams,
HutoitiotiiU-s ' and . laborers- are used to
hnni miv un la go, arid that all time and
"J .aiaiu iiij: (!,. rr, ho A, i"l cli'.'k t ?
rtui.irj.-j at t:i of the branches. .
"Three storeroom men, whb will have
actual charge of the-stock at the va
rious storerooms, and will issue same on
proper requisitions only. ..
' "In addition to these there will be
inreedt'hnqueBt giater- cletks, who
will act entirely jrs credit men to se
cure payment of dellnauent bills.. To!
do this they will keep complete data of j
enrome delinquents. and will therefore
be In position to deal justly with them. I
inis work having their entire attention
will therefore be done in a much mqre
scientific way than at present To some
extent their, positions will be new ones.
"Also there will -be three district
chief inspectors., who will act as dis
patchers to plan out and assign the
work . to the varioua . inspectors under
their charge. - ;i:.-,.;.' V-""-'
"It is self-evident that the additional
records under the rearrangement should
save for the' city .far more than their
original cost plus the cost, of main
tenance. - ' , ' '
Hew Equipment Installed. '
"It has been necessary to- install some
new equipment, as the offices wore al
most entirely lacking in' labor saving
devices. In installing these the depart
ment has only fqllowed the course of
every .successful- business house
throughout the country.
"The new records themselves are de
signed for the most part to last four
years, and are much more voluminous
than formerly, as it is desired to have
fuller information and more complete
records. . -
"At the Albina branch office there
are approximately 15,000 consumers, ne
cessitating 20 ledgers. At the city ball
branch office there are about 14,000 con
sumers, necessitating 19 ledgers, and it
the East. Portland branch office there
are' about 26,000 consumers, necessitat
ing 35 ledgers, with about 750 consum
ers in a ledger.' As these are loose leaf
books, the binders should last indefi
nitely and the ledger sheets will last
for four years, whereas the ?. present
books, though much, fewer in number
in use at one time, are bound books,
the 11 list books having to- be replaced
and rewritten every year, and the 11
cash books renewed every three months.
It appears then that In four years under
present methods at least 224 bound
books would be completely used; under
the revised system practically the same
number of books would be Used, with
good and valuable binders remaining on
hand to last for .man.y years, and the
records kept giving information and
checks which cannot be compared with
present records. Furthermore, with the
very limited space in the present books,
it is Impossible to record very import
ant data. ,, " r
"As the income records,' which are
virtually the "sales books, are ef light
canvas construction and -will be used
considerably, only 875 accounts are en
tered in each. Hence twice the num
ber are required as In the case of the
ledgers. ,
, "Relative to the sending out of bills,
we beg to state that this Was done for
several reasons.
"First by so doing it will be possible
to reduce the number of delinquencies,
as the majority of consumers are de
linquent simply through thoughtless
ness, ay reducing this number, the
cost of collecting will be correspond
ingly, reduced.
"Second It appears to be only Just
to the consumers. No business house
would expect payment without first ren
aerinr a'blll.- . .v - -
"Third In order to establish pay
stations it is necessary to send out bills,
since it is only by such-means that the
various pay stations would know how
much to collect "
"Relative to the cost of sending pq
- t a t 1 I , I T , , 1 I i ( f
t. Lis at t . cf. -v, ' 1 f- e iiii f -r I . . i
ji e ul.-j r.i.,;.3 o .t Ly 1,;" 1, exci i t i.t oi.a
office, whore Hie address only la en
tered on, the addressing machine. ., By
the new method all flat rate bills
(which constitute about three fourths of
the total) will be made out on the ad
dressing machines, even Including the
rate and date. This machine will print
several thousands In an hour, and can
be run by a boy at small cost Instead
of requiring- that they be written out
by clerks who receive' much higher
wages. The meter bills will all be ad
dressed on the machine. It Is therefore
evident, that the cost of making out
bills. will be less than formerly.
x yna xau siiis.
"As to the cost of mailing same, the
meter bills, as formerly, will be mailed,
and will require 3 cents postage, so
that Cost will remain- the same. Esti
mating the number of. flat rate con
sumers to be 43,000, the cost of mailing
these bills will be about $400 per month,
as frequently several go to one ad
dress. By using what-is known as a
penny saver evelope, the envelope can bs
penny saver envelope, the envelope can
be, sealed but sent tot 1 cent postage.
"By having pay stations, however, the
department will be able to receive all
money paid at the water offices with
three cashiers instead of 11 clerks, who
spent- at least ope halt of, their time
as cashiers. One-half the combined sal.
aries of these clerks was $14,520100 per
year, which will considerably more than
offset the cost of postage, the salaries
of the three newcashlers, and also the
payment to the express company, est!
mating that at $4100 per year. ' This
figure is based on the estimate that
$820,000 will be collected in 1913, and
that one half, or $410,000, will be paid
at cay stations. If this is an offset
the great convenience to the publio of
being able to pay near home will then
be entirely without cost to the depart
ment and the saving ef time and car
fare to the consumer will be without
cost to the consumer or the department
The saving to consumers ia carfare and
postages alone would be many thousand
dollars annuany, not taking into con
sideratlon the saving of timet At least
one large city even sends out collectors
from door to door to deliver the bills
and collect for same. .
"We have communicated -with the
water department of the city Of Seattle,
where this system of collecting through
pay stations Is in use, and find that they
are entirely satisfied with it .
"Instead of there being a charge of
6c per bill against the consumer, as in
most cities above noted, the charge is
to be 1 per cent of the amount collected,
and Is to be paid by the water board.
If all bills were equal t$iis would prob
ably average about lo on every bill so
paid. However, the larger bills will be
paid by checks direct so probably the
cost per bill will, be less than lo.
Saving to - City.
"Vfe have positive knowledge that at
least one publio service corporation Is
flndlBg that it costs them over So on
every dollar collected through their
own pay stations, -and - our estimate
after careful examination, is that it
would cost the city at least lo for ejvery
uuuifcr quxiwkvu viirvugu iu uwn
tlons, taking into consideration the cost
of looking after the bonds, establishing
new stations, collecting the money daily
from all stations, and assuming the loss
by worthless checks, etc it would not
seem that the American Express com
pany could make any money under, this
arrangement The benerit to them will,
of course, accrue through increased
money order and express business. We
would note aome of the provisions of
the contract as drawn up by the city at
torney: , ...
"One hundred and fifty pay stations
"i,..us may ha j.id at nny hour during
u.y it i. ) 1 t, when 6j.'J t torts tire
open to the public.
collections are to be made from all
pay stations- and turned over to the
water department daily. - v
uompany Is to ,eort coupons Into
street order . , . -, , u
"Company is to give bond of $5000.
"Company Is to stand all loss by
reason of errors in collecting or by
reasoH of accepting worthless checks.
contract Is for one year.
-To recapitulate: The convenience
and saving to the consumers by reason
of sending out bills and having pay sta
tions is entirely a net saving and will.
in the final analysis, not cost the .con
sumer nor the department 1 cent extra.
"Any : consumer can pay his water
bill if It Is not delinquent at any of
the 150 pay stations or at anr of the
branch offices of the water department
regardless ot where the consumer lives.
The city will have .a system which
will do as well for the coming city of
2,00o,000 people as for the present city
of 225,000. . -
"xno eaving resulting from the new
system should greatly exceed the initial
cost plus the added maintenance cost
. JJlstriots Are Divided,
The territory of each of the three
branch offices of the water department
has been subdivided into three districts.
"About January Z, 1918, the. consumers
using flat rate water, who live in dis
trict No. 1 will each receive a bill for
one month In advance as usual, and the
consumers In that same district using
.metered water, will each receive a bill
for one month in arrears as usual.
"About anuary I, 1913, the consumers
using flat rate water, wo- live in dis
tricts No. 2 will each receive a bill for
the first ten days in January only and
on January 11th will receive another
bill for one month in advance. The
consumers in that same district using
metered water will receive no bill on
January t, but on January 11 they will
receive a bill for 1 1-8 months In ar
rears. Beginning with January 11 all
consumers in district No. 3 will receive
their bills on the 11th of each month.
i "About January 2, 1913 the consum
ers using flat rate water who live in
districts No. 3 will each receive a bill
for the first 20 days In January only
and, on January 21 will each receive
anotner bin for one month in advance.
The "consumers in that same district
using metered water will receive no bill
on January 2, but on January 21st they
will each receive a bill for 1 2-3 months
in arrears. Beginning with January 21
all cons inners in districts "No. ' 8 will
receive their bills on the 21st of each
month. Respectfully submitted,
"WM. WHITFIELt & CO.
. "Accountants and Auditors."
' i W nmr" -
Neapolitans Would Rule.
(United Preis Lcaied Wire.)
Naples, Jan. 1 This city is out with
three candidates for head of the new
Albanian state, which It Is expected will
be formally established by the,, .powers
as a result of the Balkan war against
Turkey.
All three of the candidates are de
scendants of the great Albanian hero,
George Castrlota Skanderberg, who died
In 1478. They are Don Juan de.Aladro
Castrlota, a Spaniard by birth; Marchess
Olovannl dl Carlotta Castrlota, a de
scendant of the son of the patriot and
Baron dl Folcacecs,
i L , . i u i 1
WALKS TO Cr.PlTOL,
liDSlClLIff
-. According to official statistics Just
published there were among 816,063 em
ployes in Pennsylvania Industries last
year 1309 fatal and 49,8(3 minor acci
dents, a tout of 50,971.
Louisiana has readmitted
dren to the stage.
her chll
Sulzer's Inauguration Rivals
Jefferson's in : Simplicity
Military Escort Declined.
(United Preu Leased WlrO
Albany, N. Y. Jan. 1. Former ...Con
gressman '.-'.William ' Sulzer -waa tnaugu
rated governor of New York today, the
ceremonies being marked by an entire
absence of display. ? -
."I am a plain man. Sulxer told the
inaugural committee, "and I want my
Inauguration to be as simple and unos
tentatious :a possible."'. ,- a.,.
his request: was needed. ;
Bulzer delivered his inaugural address
from the capltoi steps as thousands of
persons were unable to gain admittance
to the building.
"If these citizens think enough of
me to turn out in this number to hear
my address," said Sulzef, "then the least
LJ can do la to see. that they near it
The governor's voice was - strong
enough to carry to the outskirts of the
crowd.. ''v : - vv-.::;-
. Walks to State Souse.
Governor Bulxer and his predecessor,
John A. Dlx, and their staffs, left the
executive mansion at 11 o'clock. Seven
teen carriages were waiting to trans
port the party to the state house, bu$
Sulzer ignored them, and insisted that
all walk. The party was escorted by
300 friends from Sulzer's congressional
district When the marchers reached
the capltoi they found big delegations
from New York clty: and Brooklyn
awaiting them. .'' ;-Ij
Prominent among the ratherinaat the
state house were General Rosalie Gardi
ner Jones and her suffragette pilgrims,
who had walked from New York city
to Albany to place in the governor's
hands a "votes for, women" petition.
The- governor received the petition
late yesterday, assuring "General" Jones
that he would cooperate with the suf
fragettes in securing equal suffrage.
The suffragette leader led three rousing
chers for theinew governor."
The formal ceremonies were held in
the assembly chamber. After Bishop
T,, B. Burk of the Catholic church, had
delivered the Invocation, Sulzer twas
formally greeted by retiring Governor
Dlx. Chief Justice Cullen of the state
supreme court, administered the oath of
office. Sulzer then delivered his In
augural address from the capltoi steps.
One of the chief attractions about
the former inaugurations has been the
flash and glitter of the tallltary display.
Heretofore (until Governor Dlx's inaug
uration, when, they refused to come)
Squadron A ef New York city, with
their gay trappings of yellow and blue,
astride their dashing horses, had been
the heroes of the march. Then there
were always naval and military compa
nies and several companies of artillery
until old Albany's streets rattled and
clattered and resounded with martial
tread and muslo that it was impossible
to resist.
" : Belgium iron industry baa developed
until that country is the largest pet
capita consumer of pig iron in the
world, the United States ranking second
and Germany third.
Journal Want Ads bring results.
We ; 7
Are Now
Located
in
Our Temporary
Quarters
133
len
tli St.
BetTreen Wasningtoii i
and Alder . v t
(2 Door Soata of Our Future
Permanent Home) .
Where We Wai
Be Please J
to Meet Botk
Old ani New -Gustomers
I in -
It
-i ff- J;.
XT
Portlanti Foremost Specialty Garment Store
mporniuiBini s oJJ amnuiairv
oat, Suit, Dress and Outer Garment Reduced
Every G
17E DON'T hesitate in quoting the regular and reduced prices in this decisive January garment event, which begins at PortlancPt Emporium to
morrow. For the values stated are in every instance our famously low marked prices, at which every garment sold right through the sea
son. The original tickets, written in ink, all remain. Remember, our big stock is all new, up-to-the-minute merchandise. Styles that will be
worn into the early Spring. If you have the slightest garment need, you can't afford to miss this great January Wind-Up Sale at the Empor
ium. Prepare to come tomorrow early. ' ... ......
lifeM wJ
'
487 Suits Grouped in 4 Lots!t
Plain tailored and semi-dressy models, m mixtures, cheviots, diagonals, corduroys, velvets, etc, Every size.
Our $16.50 and $17.50
Suits
95
Our Famous $19.50
Suits .,...:.., .
85
Our $24.75 and $27.50
Suits '""'X
Our $21.50 and $22.50
Suits
$14-
Our $30.00 SuiU for $19.85 1 Our $35.00 Suits for $23.35 1 Blue Serge Suit Radically Reduced,
SMriter Goats in 4Group
Everv stunnin? Coat new this season! Beautiful lonr-hair cheviots.- treat-wale hnucles. chinchillas. .
. -- . . . - O 1 d - - . J " .
rlrmW.farArl rlnri m?Ytnrc ' A1cr crvirAiWA Rhrlr VkrcitrrA onH PriAvmt Ynirc ' - '
One. lot 44 Coats or
iginally up to $15
55
All $14.75, $15.50,
$16.50 Coats
85
AU $12.75 - $13.75
Coats at
991
$19.50, $21.50 and
$22.50 Coats
95
$14
AU $2475 Coats for $19.75 M $30.()0 CcU f or $24.6 I AH $35.00 CoaU for $2a75
Natty English cloth-top Ralrfcbat$r with raglan or tet-in ilceves.
Gray and browa home-spun effects, with waterprool Inner lining.
$16.50 Raincoats .....S 8.25 I $21.50 Raincoats f 10.75
$19.50 Raincoats ,
RAINCOATS
V
immfmiii;, ai ii nr u t ii n -
rr;-'
White Coats Reduced
. $17.50 White Coata . f 13.25
" $19.5aTWhiteTCoaU I f 15.95
-4 "f $24.75 Whito Coats ..,.4..fl9.T5
' $30.00 White Coats $19.75
$32.50 White Costs '-. .-. . , . .26.35
Caracul Coats
$14.75,; at ..?11.75
$17.50, at ..913.95
$19.50, 'af.'. $15.95
HALF PRICE
$ 9.75 $24.75 Raincoats .....$12.40
$22.50, at ..$18.60,
$24.75, at ..$19.75
$30.00,. at . .$24.85
HJRCOATS7TPRIC3T
S UITS COATS, D RES S ES, WAISTS
73
ismmmmmsJI
III I I I' " null 1 ... I
e e
124-128 SIXTH STfcEEf BETWEEN WASHINGTON "AND ALDER
The Dresses
Smart tailored styles in. all-wool serges of
nary hlack, brown ctc.'Alsoanamasr
wuipcurusi, WllllC"SCIgCS, 9UK9, cue.
All $12.50 Dresses .......$ 8.75.'.'
I All $14.75 Dresses ...$ 9.95 V '
All $16.50 Dresses .:.....$ 11.55 " "
. All $19.50 Dresses ., i,... $13-65,
, All $22J50 Dresses .,...,..$15.75 -All
$24.75 Dresses .$17.35
; All $27.50 Dresses .,;.,....$19.25
Silk Waists One-Half Price
Broken lints' collected in stock-taking:.
CMl.. Hff.-,,,. In nil itorl..
2? V.50to-tlSrtTOrt!ri -PRICE.
SPEOMS!
$5 td $10 Skirts -Two
racks; serges, panamas, voiles, mix.
tures, in navy, (Cfr Af
black, gray, etc, Vv )
January Winiup..vlsCJ
$1.25-$1.50 House Dre::cs
Neat percales, ginghams, mad
rases; light and dark jv
shades. January Wind- l
up '..Utw
$1,25 Lingerid anH TailcreH
Waists About : 8 0 0, g g ' .
'slightly mussed. Jan-. lL"
uary Wind-up
$3.50' Silk Petticoat! Soft
taffetas ;' and -messalines- in plain
and. changeable shades; close-fit
ting models. -For
J
up
$l75-$2.00 House Dresses
Zephyt -ginghams; mad r a s e s
chambrays; very pretty models ;
light and dark . a
colors. For the
January Wind-up
$2.50-$3 White Sweaters
Single ? and double-breasted, "V"
and roll ' collars, j g
pockets. For the- Vy 1
January Wind-up til J.
600 4NeW $5 Silk Waists
Messalines, taffetas, chiffons, nets,
etc. :AU new ; fi r r"
shades and mod- V
$1.50 and $1.75 Waista
Linen and lingerie; many pretty
ntyies, a trifle mussed. fs
-ur me January urn-
Up ... ....
$7.75-$D.CS Slip-cn H
coats Doubtc-texturcd, rap !, i
set-in sleeves. -Frte
the-January e '
Wind-tip ,
; Great Millinery Clearance Continues-